Engis Equipment Co. v. United States

Maletz, Judge:

The importations in this case consist of auto-collimators which were invoiced as “Optical assemblies modified without electrical equipment * * * suitable for assembly with electrical parts into a complete precision autocollimator * * They were classified by the collector as optical measuring instruments under *30paragraph 228(a) of the Tariff Act of 1930, as modified, and assessed with duty at the rate of 50 percent ad valorem.

Plaintiff’s claim is that the collector’s classification is erroneous and that the autocollimators are properly classifiable under paragraph 360 of the act,…